Indicação para investigação futura

Em termos de investigação futura, seria interessante realizar investigação empírica sobre a existência de neutralidade fiscal em relação à forma jurídica dos financiados (sociedades anónimas, sociedades por quotas, empresário em nome individual, etc), à materialização do financiamento (em dinheiro ou em mercadorias ou em equipamentos ou em serviços), e testar algumas das hipóteses de reformulação do sistema fiscal português através dos seus efeitos quer em termos de receita fiscal quer quanto a custos para as empresas e seus sócios.

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